Triple
T18599971
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | FASB Statements of Financial Accounting Concepts |
E454592
|
entity |
| Predicate | hasComponent |
P35
|
FINISHED |
| Object | Statement of Financial Accounting Concepts No. 5 |
E454592
|
NE FINISHED |
How this triple was built (2 steps)
Every LLM step that produced this triple, in pipeline order — named-entity classification, the disambiguation choices (the exact options shown, with the pick highlighted), and the generated description. The batch + timestamp of each is in the Provenance table below.
NER
Named-entity recognition
gpt-5-mini
Instruction
Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).
Input
Phrase: Statement of Financial Accounting Concepts No. 5 | Statement: [FASB Statements of Financial Accounting Concepts, hasComponent, Statement of Financial Accounting Concepts No. 5]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Statement of Financial Accounting Concepts No. 5 Context triple: [FASB Statements of Financial Accounting Concepts, hasComponent, Statement of Financial Accounting Concepts No. 5]
-
A.
FASB Statements of Financial Accounting Concepts
chosen
FASB Statements of Financial Accounting Concepts are a series of pronouncements issued by the Financial Accounting Standards Board that establish the theoretical foundation and objectives underlying U.S. financial accounting and reporting standards.
-
B.
Conceptual Framework for Financial Reporting
The Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the development, interpretation, and application of International Financial Reporting Standards.
-
C.
IFRS Conceptual Framework for Financial Reporting
The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
-
D.
IAS 39 Financial Instruments: Recognition and Measurement
IAS 39 Financial Instruments: Recognition and Measurement was an international accounting standard that set out rules for classifying, measuring, and recognizing financial instruments before being superseded by IFRS 9.
-
E.
FASB Statement No. 160
FASB Statement No. 160 is an accounting standard that significantly changed how noncontrolling (minority) interests in consolidated financial statements are reported and presented under U.S. GAAP.
- F. None of above.
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Provenance (3 batches)
The batch behind each pipeline step, in order, with when it ran. Timestamps are batch-level — stages were processed in waves, so the object chain (NER → NED1 → NEDg → NED2) reads in order, but predicate / elicitation batches can sit in a different wave.
| Step | Stage | Batch ID | Status | When |
|---|---|---|---|---|
| creating | Elicitation | batch_69d8d38ae7e081908a98df1251842402 |
completed | April 10, 2026, 10:40 a.m. |
| NER | Named-entity recognition | batch_69e5475018548190a2f497081af7ce55 |
completed | April 19, 2026, 9:21 p.m. |
| NED1 | Entity disambiguation (via context triple) | batch_6a052b240dfc81908d038c67d21cf724 |
completed | May 14, 2026, 1:53 a.m. |
Created at: April 10, 2026, 11:45 a.m.